摘要
企业往来款项核算是财务管理的重要环节,直接关系到资金流转效率和财务报表准确性。内控合规管理贯穿于应收账款和应付账款的各个关键环节,是规范核算、防范风险的有效手段。文章结合实际核算流程,简要分析了往来款项核算中的内控要点及潜在风险,并提出了优化路径。研究旨在为企业提升财务管理效率、降低经营风险提供理论支持和实践指导。
The accounting of enterprise payables and receivables is an important link of financial management,which is directly related to the efficiency of capital circulation and the accuracy of financial statements.Internal control and compliance management runs through the key links of accounts receivable and accounts payable,and is an effective means to standardize accounting and prevent risks.Combined with the actual accounting process,this paper briefly analyzes the internal control points and potential risks in the current fund accounting,and puts forward the optimization path.The research aims to provide theoretical support and practical guidance for enterprises to improve fi nancial management efficiency and reduce operational risks.
作者
何沁妍
刘晓兰
He Qinyan;Liu Xiaolan(Xi'an Institute of Applied Optics,Xi'an,Shaanxi,710065)
出处
《市场周刊》
2025年第23期112-115,共4页
Market Weekly
关键词
内控管理
往来款项核算
应收账款
应付账款
风险控制
internal control management
payables and receivables accounting
accounts receivable
accounts payable
risk control
作者简介
何沁妍,女,陕西宝鸡人,会计师,西安应用光学研究所,研究方向:会计学;刘晓兰,女,陕西西安人,会计师,西安应用光学研究所,研究方向:会计学。
